Ray Abercromby

Partner, Business tax

Areas of expertise

International tax; transactional tax; corporate structuring; transfer pricing; property tax; share schemes; enterprise investment schemes (EIS); beverage sector.


Ray specialises in providing taxation advice on corporate transactions, with an emphasis on the property sector. He has extensive experience in company reconstructions, and has led the tax advice on several stock market listings and de-listings (LSE and AIM).

He works primarily with entrepreneurial clients, structuring their business and personal affairs for long-term benefit. Ray is heavily involved in the beverage sector, and has held a number of directorial positions with drinks companies.

Notable achievements

  • Led the tax work on a circa £750m listing of a property-based technology business, and an £800m delisting of a hygiene services business.
  • Structured an international financial services business, saving the shareholders circa £5m to date.
  • An active member of the firm’s Entrepreneurs’ group and Property group.
  • Advises on tax-efficient share structuring, including EIS and share schemes.
  • Heavily involved in property business structuring, saving clients significant sums

Professional qualifications/memberships

Member of the Institute of Chartered Accountants of Scotland (ICAS) and the Chartered Institute of Taxation (CIOT).

Contact Ray

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